Section 615 ITEPA 2003

The governments of certain overseas territories may pay pensions in the United Kingdom through any public department, officer or agent. These are chargeable to income tax by virtue of Section 615 ITEPA 2003 and not under Section 573 ITEPA 2003 like other foreign pensions.

Certain conditions apply. The pension:

must be paid to a person who has been employed in overseas government service, or

to the widow, widower, surviving civil partner, child, relative or dependant of a person who has been employed in overseas government service and

must be payable in respect of that service.

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